CSR-1 eForm Filing
The Ministry of Corporate Affairs (MCA) has mandated that entities undertaking Corporate Social Responsibility (CSR) activities must file eForm CSR-1 for all their CSR projects starting from 1st April 2021. This registration process ensures that NGOs, public trusts, and other entities involved in CSR activities are properly monitored. Upon successful submission, a unique CSR Registration Number is generated. This registration is key to ensuring transparency and accountability in the way CSR funds are used across the country.
Legal Provisions For CSR-1
The requirement to file eForm CSR-1 is rooted in Section 135 of the Companies Act, 2013, and the Companies (Corporate Social Responsibility Policy) Amendment Rules, 2021. These regulations make it mandatory for companies and entities involved in CSR to register with the Central Government through eForm CSR-1. By registering, entities ensure they comply with government regulations that promote responsible and impactful CSR spending.
For a detailed understanding of Section 135, you can visit the official MCA website.
Applicability of Form CSR-1
Form CSR-1 must be filed by entities that intend to undertake CSR activities either independently or in partnership with another eligible organization. The rules specify the following categories of entities that can participate in CSR:
- A Section 8 company, registered society, or public trust incorporated under Section 12A and 80G of the Income Tax Act.
- A company, society, or public trust registered under Section 8 of the Companies Act, or one established by the Central or State Government.
- Entities established through a State Legislature or an Act of Parliament.
- A Section 8 company, registered society, or public trust, or any other company with an established track record of at least three years in CSR-related activities.
If your entity falls under any of these categories and intends to undertake CSR activities, you must file eForm CSR-1.
For more about CSR regulations, refer to the Companies Act, 2013.
Purpose of Form CSR-1
The primary purpose of Form CSR-1 is to ensure that entities undertaking CSR activities are properly registered with the MCA. This registration allows entities to access CSR funds from corporations and track the CSR projects for transparency. The mandatory registration serves as a tool to monitor CSR spending effectively and to verify that funds are used for the intended purposes.
Eligibility Criteria for NGOs
To qualify for receiving CSR funds, an NGO or implementing entity must meet the following criteria:
- The entity must be a Section 8 company, registered public trust, or registered society under Section 12A and 80G of the Income Tax Act.
- The NGO must have a minimum of three years of experience in undertaking similar CSR activities.
- NGOs must also be registered with the MCA portal for accessing CSR funds.
If your NGO or entity meets these criteria, you are eligible to register and participate in CSR activities funded by companies.
Contents of Form CSR-1
When filling out Form CSR-1, you will need to provide the following details:
- Nature of the Entity: Specify the type of organization (NGO, company, public trust, etc.).
- CIN or Registration Number: The registration number or CIN of the entity.
- Date of Incorporation, Address, and Email ID: Basic contact details.
- PAN: The PAN of the entity.
- Directors/Trustees Details: Include the names and details of directors, trustees, CEOs, or authorized representatives.
- DIN and DSC: Provide the Director Identification Number (DIN) and Digital Signature Certificate (DSC) of the signing authority.
- Certification by a Practicing Professional: A practicing Chartered Accountant (CA), Company Secretary (CS), or Cost Accountant (CA) must verify the form.
Ensure that all details are filled accurately to avoid rejection of the form.
Documents Required for CSR-1 Registration
The following documents must be uploaded as part of the CSR-1 registration process:
- PAN card of the entity.
- Registration certificate of the entity (Section 8 company, society, public trust).
- 12A and 80G exemption certificate, if applicable.
- NGO Darpan ID, if applicable.
- DSC of the authorized signatory.
- PAN of the authorized person signing the form.
- CSR Policy and CSR Report, if applicable.
- Details of subsidiaries or other entities involved.
These documents must be ready before you begin filing the form to ensure smooth submission.
Procedure to Download and File Form CSR-1
Here is a step-by-step guide for downloading and filing Form CSR-1 on the MCA portal:
- Visit the MCA portal: Go to the official MCA website.
- Select ‘MCA Services’: Choose this option from the top navigation menu.
- Choose ‘e-Filing’: From the drop-down menu, click on Company Forms Download.
- Download the Form CSR-1: Scroll down the page and click on Form CSR-1 under the Incorporation Services heading. The form will be downloaded in a zip folder.
- Extract and Open the Form CSR-1: Unzip the folder and open the PDF form.
- Fill in the Form: Complete all required fields in the form.
- Verify the Form: The form must be verified by a Chartered Accountant (CA), Company Secretary (CS), or Cost Accountant (CA) in practice.
- Submit the Form: After verification, submit the form on the MCA portal.
- CSR Registration Number: Upon submission, a CSR Registration Number is automatically generated.
CSR-1 Filing Process and Guidelines
Here’s how the filing process works:
- Login to MCA portal: After logging in, select the e-Filing option and upload the completed CSR-1 form.
- Enter CIN or PAN: Provide the Corporate Identification Number (CIN) or PAN as requested.
- Declaration and Digital Signature: The form must be digitally signed by a Director (with DIN), Manager (with DIN or PAN), or Company Secretary (with membership number).
- Upload Required Documents: Attach the necessary documents such as the PAN and registration certificate.
- Fee Payment: Pay the applicable fee for filing the form online.
- SRN Generation: After submission, an SRN (Service Request Number) will be generated for future reference.
- Challan Generation: Once payment is made, a challan will be generated, confirming the successful filing.
For more detailed instructions on filing, visit the MCA portal.
Acknowledgment and CSR Registration Number
Once the form is successfully processed:
- Acknowledgment: You will receive an acknowledgment email confirming the submission.
- CSR Registration Number: The MCA portal will generate a unique CSR Registration Number for your entity, which is crucial for all future CSR-related activities and correspondences.
Conclusion: Importance of Early Registration for CSR Activities
Early registration through eForm CSR-1 is essential to avoid last-minute issues and ensure your CSR activities are compliant with government regulations. It not only helps with accessing CSR funds but also ensures that your CSR efforts are tracked, verified, and monitored by the authorities. By filing the form early, you contribute to a more organized and transparent CSR ecosystem in India.
As a company or NGO, it is important to plan your CSR activities ahead of time. Starting early will ensure you are compliant with the latest CSR regulations and avoid penalties. You can also use tools like Tax Calculators to estimate potential savings based on your CSR contributions.
By planning ahead, you can ensure that your CSR projects have a greater impact and contribute meaningfully to society.
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If you miss the filing deadline for CSR-1, you might not be able to access CSR funds from companies. This could delay or halt any planned CSR activities. It’s crucial to file on time to ensure compliance and avoid penalties.
Yes, filing Form CSR-1 requires a fee, which varies based on the type of entity. The fee is paid through the MCA portal during the submission process, and a challan is generated upon successful payment.
Once Form CSR-1 is submitted and processed, changes cannot be made directly. If errors are found, you will need to cancel or withdraw the submission and file a corrected version, which might involve additional steps.
No, a company cannot directly file CSR-1 on behalf of an NGO. The NGO itself must file the form, ensuring it meets eligibility criteria and submits the necessary documents to the MCA for registration.
No, once Form CSR-1 is filed and a CSR Registration Number is issued, there’s no need to file it annually. However, the NGO or entity needs to comply with annual CSR reporting requirements.
You can track the status of your CSR-1 registration on the MCA portal using your Service Request Number (SRN). It will provide updates on whether the form has been processed and whether the CSR Registration Number has been generated.
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